BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE, :
UTAH STATE TAX COMMISSION :
: Informal
Decision
Petitioner, : Sales Tax Revocation
:
v. :
:
XXXXX ) Appeal No. 85-1588
: Acct. No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is a decision from an Informal Hearing regarding the sales tax license
revocation of XXXXX (Petitioner) requested by the Collection Division of the
Utah State Tax Commission (Respondent).
The
Informal Sales Tax License Revocation Hearing was held on XXXXX, in the offices
of the Utah State Tax Commission. James
E. Harward, Hearing Officer, heard the matter for the Utah State Tax
Commission. XXXXX represented the
Respondent. XXXXX and XXXXX represented
the Petitioner.
After
reviewing the evidence presented and the recommendations of the Hearing
Officer, the Commission makes the following determinations:
1. The tax periods in question are from XXXXX
to XXXXX.
2. Respondent was issued a sales tax license,
No. XXXXX, on XXXXX.
3. Respondent was responsible for the
collection of sales tax on the sale of his goods and services and was required
to remit these taxes to the State Tax Commission. Utah Code Ann. 59-15-5 (1953).
4. The total sales tax due is $$$$$ as of the
date of this hearing.
5. Respondent has not filed any sales tax
returns for the tax years XXXXX, XXXXX or XXXXX as required by §59-15-5(4).
6. Respondent has not paid any sales taxes at all
which have been due and payable to the State Tax Commission for Account No.
XXXXX.
7. Respondent has been involved in several
businesses in which the state has lost money on the sales tax due and owing.
8. Petitioner has made a good faith effort to
work with Respondent concerning the resolution of Respondent's tax liability.
9. The Utah State Tax Commission is vested with
the authority to revoke the license of "any person violating any provision
of this (sales tax) Act..." Utah Code Ann. 59-15-3(1953).
DECISION
THEREFORE,
IT IS HEREBY DECIDED:
1. That, based on the non-filing and nonpayment
history of the Respondent, and the serious delinquency, the Respondent's sales
tax license No. XXXXX is hereby revoked for failure to comply with the provisions
of the Utah Sales Tax Act, Utah Code Ann. 59-15-5.
2. The revocation of Respondent's sales tax
license is effective immediately.
3. Respondent is ordered to close the doors of
XXXXX to business and to deliver its sales tax license to the Utah State Tax
Commission. Failure to comply with this
order may result in criminal prosecution being taken against the Respondent.
DATED
this 14 day of April, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K.
Buchi R.
H. Hansen
Chairman Commissioner
Roger O. Tew Joe
B. Pacheco
Commissioner Commissioner
^^